Room Occupancy Tax Information

Every operator of a business or individual furnishing a taxable accommodation in New Hanover County such as a hotel, motel, inn, room rental, tourist camp or other short-term rental, is subject to charging a Room Occupancy Tax in accordance with North Carolina General Statute §153A-155 and §160A-215. The following are the applicable rates by jurisdiction:

  • New Hanover County: Effective September 1, 2006, 6%
  • City of Wilmington: Effective March 1, 2003, 6%
  • Town of Wrightsville Beach: Effective February 1, 2003, 6%
  • Town of Carolina Beach: Effective February 2, 2003, 6%
  • Town of Kure Beach: Effective July 1, 2004, 6%
  • Wilmington Convention Center District: Effective September 1, 2006, 6%

All hotels, motels, inns, short-term rental cottages or houses, tourist camps, or any other short-term rental accommodations must report their monthly sales using the Room Occupancy Tax portal. Reports must be submitted to the Finance Department by the 20th day after the reporting month. Reports not submitted in a timely fashion are subject to civil and criminal penalties.

View the Room Occupancy Tax Report Paper Form (PDF).

For questions about the Room Occupancy Tax, email the Finance Department or call 910-798-7187.